1.audit 审计 7"`%-a$7
2.attestation 鉴证 ?HBNd&gZ1G
3.credibility 可信赖程度 J
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4.audit of financial statements 财务报表审计 <m#ov G6
5.agreed-upon procedures 执行商定程序 -Fe))Y'=
6.high levels of assurance 高水平保证 emo@&6*
7.compilation 编制 #%xzy@`
8.reliability 可靠性 >'^Tp7\
9.relevance 相关性 /[iqga
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10.professional skepticism 职业谨慎 Pwn3/+"%K
11.objectivity 客观性 |gW>D=rkj
12. professional competence 专业胜任能力 .|Pq!uLvc
13.Senior/CPA-in-charge 项目经理 /d*0+m8
14.audit engagement letter 业务约定书 )
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15.recurring audit 连续审计 gwj+~vSfi
16.the client 委托人 3: 'eZcM
17.change CPA 更换注册会计师 6\7bE$K
18.the existing CPA 现任注册会计师 x roo_
19.the successor CPA 后任注册会计师 XrY\ot`,D
20.the preceding CPA前任注册会计师 pPSmSWD?
21.issue the audit report 出具审计报告 d|!FI/
22.expert 专家 "&s9;_9
23.the board of directors 董事会 [=[>1<L>
24.knowledge of the entity‘ s business 了解被审计单位情况 uz6S7I
25.assess material misstatement risks评估重大错报风险 )aov]Ns
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~ [k0ay
27.a general knowledge of —— 初步了解―――的情况 zrqQcnx9(m
28.a more knowledge of—— 进一步了解的情况 fz[o;GTc
29.the prior year‘s working papers 以前年度工作底稿 K!c "g,S
30.minutes of meeting 会议纪要 SW!lSIk
31.business risks 经营风险 *
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32.appropriateness 适当性 .tv'`
33.accounting estimate 会计估计 6ge,2[PU
34.management representations 管理层声明 b*w@kLLN
35.going concern assumption 持续经营假设 &DQyJJ`k
36.audit plan 审计计划 04`2MNfxG
37.significant audit areas 重点审计领域 a:*8SovI
38.error 错误 F<K;tt
39.fraud舞弊 ^=f
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40.modified or additional procedures 修改或追加审计程序 c]SXcA;Pmv
41.misappropriation of assets 侵占资产 "]1 !<M6\i
42.transactions without substance 虚假交易 5G!0Yy['
43.unusual pressures 异常压力 W rB:)Q(8=
44.the suspected noncompliance 涉嫌存在违法行为 _Mi`]VSq9
45.materialiy 重要性 ZG29q>
46.exceed the materiality level 超过重要性水平 kjVUG >e>
47.approach the materiality level 接近重要性水平 M3m!u[6|
48.an acceptably low level 可接受水平 6'YT3=
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 vS#Y,H:yAj
51.aggregate 总计 LhN?j5XqM
52.subsequent events 期后事项 ]_!5g3VQh
53.adjust the financial statements 调整财务报表 6V{Sf9V|
54.perform additional audit procedures 实施追加的审计程序 Ass :
55.audit risk 审计风险 @d&(*9Y
56.detection risk 检查风险 00jW s@K
57.inappropriate audit opinion 不适当的审计意见 GRM:o)4;#
58.material misstatement 重大的错报 US5 ]@!
59.tolerable misstatement 可容忍错报 ?
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60.the acceptable level of detection risk 可接受的检查风险